Setting up of Electric Loco Shed for Railway is composite supply of works contract service

In re HYT Engineering Company Private Limited  (GST AAAR Uttar Pradesh) Instant contract consists of transfer of property in goods, coupled with supply of services which leads to the inevitable conclusion that this is a case of Works contract, covered under the definition of “Works contract” defined under Section 2(119) of the CGST Act, 2017 supra. The details of works as enumerated above and as forthcoming from the contract, goes to show that the said project awarded to the Appellant by the JV is not as simple or movable. The work consists of an entire system comprising of a var...